National insurance rates

The following national insurance rates apply.

Class	Rates	2007/2008	2006/2007
Class 1 (earnings related)	Lower earnings limit	£87	£84
	Upper earnings limit (employees only)	£670	£645
	Earnings threshold (employees only)	£100	£97
	Employee rate (standard)	11%(of £100.01 to £670), 1% (above £670)	11%(of £97.01 to £645), 1% (above £645)
	Employer rate	12.8%(on earnings above £100)	12.8%(on earnings above £97)
Class 2 (self-employed flat rate)	Per week	£2.20	£2.10
Class 2 (self-employed flat rate)	Small earnings exception (per year)	£4,635	£4,465
Class 3 (voluntary)	Per week	£7.80	£7.55
Class 4 (self-employed)	Lower profit limit (per year)	£5,225	£5,035
	Upper profit limit (per year)	£34,840	£33,540
	Rate	8% (of £5,225 to £34,840), 1% (above £34,840)	8% (of £5,035 to £33,540), 1% (above £33,540)